Maryland Residents

If you were domiciled in Maryland on the last day of the taxable year, or you maintained a place of abode (a place to live) in Maryland, and were physically present in Maryland for more than six months of the tax year, then you are a legal resident.

If you are a Maryland resident, you are required to file a Maryland income tax return if you are required to file a federal income tax return, and your gross income equals or exceeds the level for your filing status in Filing Requirements and in Instruction 1 of the Maryland resident tax booklet. Dependent taxpayers must take into account both their additions to and subtractions from income to determine their gross income.

Even if you are not required to file a federal return, you may be required to file a Maryland return if your Maryland addition modifications added to your gross income exceed the filing requirement for your filing status.